Business valuation determines the economic worth of a company or its assets. It is essential for mergers, acquisitions, investment funding, taxation, and dispute resolution. Valuation methods include asset-based valuation, income-based valuation, and market-based valuation. Accurate valuation helps in pricing shares, raising funds, and strategic decision-making. Professional valuation ensures compliance with legal and regulatory requirements and provides credibility to investors and stakeholders. It plays a critical role in financial planning and corporate restructuring.